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NY M85980

September 8, 2006

CLA-2-95:RR:NC:SP:225 M85980


TARIFF NO. 9505.10.1500; 4420.10.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Crago:

In your letter dated August 16, 2006, you requested a classification ruling.

You have submitted samples of wooden Christmas clips that are identified as assortment number A072JA00003. The wooden Christmas clips are designed with a clothes pin that has a metal spring in the clip. The decorations are fashioned with a clip in the back and the various decorations on the front. The Christmas decorations measure 1-1/8 inches in length. The wooden Christmas clips are packaged together in sets of six in clear paper with a header card for retail sale. Package number one consists of a red nose reindeer, a red and white candy cane, a snowflake, a Christmas tree, a snowman and Santa. Package number two consists of bells, a gift box, Santa, a Christmas stocking, a snowman and a red nose reindeer.

Although these items are packaged together, the snowman and the snowflake are not considered to be symbols of the Christmas holiday decorations in Chapter 95. Therefore, the snowman and the snowflake wooden clip decorations will be classified in Chapter 44 as other ornamental articles of wood.

The samples are returned as you requested.

The applicable subheading for the Christmas clip decorations, assortment number A072JA00003 (excluding the snowman and snowflake), will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. The rate of duty will be free.

The applicable subheading for the wooden clips with the snowman or snowflake decorations in the front will be 4420.10.0000, Harmonized Tariff Schedule of the United States HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem.

   Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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